Archivo de la etiqueta: Corporate Income Tax

International Tax Spain Advisors: Depreciation of Low Value Assets

From B Law & Tax we inform you that a company can freely depreciate goods of low value acquired.

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International Tax Spain Advisor: Accrual of expenses for the 2020 closing accounts

B Law & Tax informs that you can achieve savings if in the closing of 2020 accounts, you accrue expenses that have not been paid yet.

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International Tax Spain Advisor: Corporate Income Tax payments on account

B Law & Tax informs that during this month of February, companies can choose which system of payments on account they wish to apply during 2021.

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Spanish Tax Lawyer: The extraordinary option of Fractional Payments in the Corporate Income Tax

El Gobierno ha decidido modificar el cálculo del pago fraccionado en el IS debido al COVID-19

From B Law & Tax we analyse the main keys to be considered by those companies that opt for the change in the mode of payment of corporate tax instalments.

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Spain Tax Advisory: How is the fractioned payment of the Corporate Income Tax calculated?

El Gobierno ha decidido modificar el cálculo del pago fraccionado en el IS debido al COVID-19

From B Law & Tax we analyse the changes introduced in the calculation of the payment in instalments in the Corporate Tax in view of the great economic and social impact of the COVID-19 in Spain.

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Tax Advice Spain: The Supreme Court limits the principle of dynamic interpretation

La reciente Sentencia del TS de 3 de marzo de 2020 confirma la falta de valor normativo de las directrices del Convenio de la OCDE

From B Law & Tax analyze the judgment of the Supreme Court that limits the application of the dynamic interpretation principle.

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